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Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… IT contingency plan. The District pays $10,500 for central site infrastructure support, which includes a Disaster … contingency plan in place that is properly distributed to all responsible parties and periodically tested for efficacy, … officials and employees. District officials agreed with our recommendations and indicated they intend to take …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyMenands Union Free School District – Information Technology (2021M-78)
… Key Recommendations Revise IT vendor contracts to define roles and responsibilities. Provide IT security …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… for. District officials did not provide adequate oversight of ECA and admission event collections. ECA club collections …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityFinger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… diem rates. A credit card company was allowed to directly withdraw 18 payments totaling approximately $4 million from the College’s bank account prior to audit. A travel agent who is not an … action. Appendix B includes our comments on issues raised in the College’s response letter. …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresOysterponds Union Free School District - Financial Management (2019M-217)
… report - pdf] Audit Objective Determine whether the Board and District officials provided adequate oversight and management of the District’s budget and financial condition. Key Findings The Board overestimated … Determine whether the Board and District officials provided adequate oversight and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… were adequately documented, for appropriate purposes and properly audited and approved prior to payment. Key Findings The Board, District officials and the claims auditor could improve the audit of claims. We … claims were adequately documented for appropriate purposes and properly audited and approved prior to payment …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mTown of Bennington - Financial Management (2019M-249)
Determine whether officials properly managed finances by ensuring budget estimates were realistic establishing multiyear financial and capital plans
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… Objective Determine whether the Amityville Union Free School District (District) officials properly collected, … did not issue duplicate receipts prior to the 2020-21 school year, neither officials nor we could determine whether … that had records (3 percent) were supported. The high school clubs’ 2018-19 records were lost due to poor controls, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mLivonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… purchase a fire truck costing more than $727,000, instead of establishing a capital reserve. Did not adopt fund … and capital plans. Include more realistic estimates of revenues, expenditures and fund balance when developing …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Town of Hempstead – Compensatory Time (2021M-64)
… (Town) officials accurately accrued and accounted for compensatory (comp) time. Key Findings Town officials did … comp time hours were accurately accrued and accounted for. As a result, officials do not have adequate assurance … comp time hours were authorized, documented and accounted for. Require comp time to be properly supported and approved …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Town of Willing – Town Supervisor’s Financial Duties (2021M-68)
… reports were not always prepared for and submitted to the Town Board (Board), and reports did not include a … manner. Prepare and provide monthly financial reports to the Board which include a detail of money received and …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68Gananda Central School District – Procurement (2021M-86)
… bidding requirements totaling $352,943. Requiring quotes in compliance with purchasing policies, totaling $88,240. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… (District) officials ensured that real property taxes and retiree health insurance contributions were properly … Key Findings The real property tax collections and retiree health insurance contributions we reviewed were … reporting all money collected for real property taxes and retiree health insurance contributions. Although our testing …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andTully Central School District – Network Access Controls (2021M-138)
… did not develop written procedures for granting, changing and revoking access rights. Officials did not regularly … user accounts can be potential entry points for attackers and could be used to inappropriately access the District’s … confidentially to officials. Key Recommendations Develop and adhere to written procedures for granting, changing, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138Arlington Central School District – Network User Accounts (2021M-110)
… 2020. Developed methods to determine who is using each shared user account at a given time. Key Recommendations … accounts are immediately disabled. Restrict the use of shared network user accounts and develop procedures to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110City of Fulton – Capital Projects (2021M-184)
… were unable to readily determine the complete financial history and position of individual projects or determine the …
https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184New York State Comptroller DiNapoli Statement on New Shareholder Rule
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund, today issued the … New York State Comptroller Thomas P DiNapoli trustee of the New York State Common Retirement Fund today issued the …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-new-shareholder-ruleTown of Horseheads – Financial Management (2015M-211)
… 30, 2015. Background The Town of Horseheads is located in Chemung County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Village of Port Chester - Dual Employment (2018M-91)
… who simultaneously worked another full-time municipal job worked the hours the Village compensated them for … who simultaneously worked another fulltime municipal job worked the hours the Village compensated them fo …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Harford Fire District – Records and Reports (2016M-170)
… District is a district corporation of the State, distinct and separate from the Town of Harford and Cortland County in which it is located. The District is … Findings The Board did not segregate key financial duties and did not implement compensating controls. Annual financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170